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Designated Addresses for
Service of Requests Made Pursuant
to 11 U.S.C. § 505(b)(1)(A)
Section 505(b)(1)(A) of the Bankruptcy
Code provides that the Clerk of
the Court shall maintain a list
of addresses provided by governmental
units that are responsible for
the collection of taxes. The addresses
provided are for service of requests
made under this subsection. Please
note the requirements for filing
such requests provided by the
governmental units below.
Department of Treasury,
Internal Revenue Service, Small
Business/Self-Employed Division:
Trustees and debtors-in-possession
should submit requests for refunds
or requests for prompt determination
of any unpaid federal tax liability
of the estate made pursuant to
Section 505 to the Centralized
Insolvency Operation (CIO) of
the Internal Revenue Service.
The designated address to be used
for submitting these requests
is:
Internal Revenue Service
PO Box 7346
Philadelphia, PA 19101-7346
The toll-free telephone number
of the CIO is 800-973-0424. The
number for facsimile transmission
is 267-941-1015.
Trustees and debtors-in-possession
should consult Rev. Proc. 2010-27,
2010-31 IRB 183 and Rev. Proc.
2006-24, 2006-1 C.B. 943 for information
on additional requirements in
making these requests.
State of California,
Franchise Tax Board:
Service of adversary proceedings:
Franchise Tax Board
Chief Counsel
c/o General Counsel Section
PO Box 1720, MS: A-260
Rancho Cordova, CA 95741-1720
Determination of Tax
Liability:
Bankruptcy Code §505(b) Requests:
Michigan Department of
Tresury, Tax Policy Division
ATTN: Litigation Liaison
2nd Floor, Austin Building
430 West Allegan Street
Lansing, MI 48922
Bankruptcy Code Section 505
requests and all other service
and notices:
Franchise Tax Board
Bankruptcy Section, MS: A-340
PO Box 2952
Sacramento, CA 95812-2952
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Designated Address Pursuant
to Bankruptcy Rules 2002(j) and
5003(e)
Documents should be mailed to
the following address for the
Atlanta Regional Office of the
Commission:
U.S. Securities and Exchange
Commission
Office of Reorganization
950 East Paces Ferry Road, N.E.
Suite 900
Atlanta, GA 30326-1382
At the SEC, Please contact:
Susan R. Sherrill-Beard
Senior Trial Counsel/Bankruptcy
Tel…………………..(404)
842-7626
Fax………………….(404)
842-7633
E-mail…....................sherrill-beards@sec.gov
Alternatively, documents may
be transmitted electronically
via facsimile transmittal to (404)
842-7633 or by e-mail to atlreorg@sec.gov.
Additionally, if another office
of the Commission files a notice
of appearance, a proof of claim,
or request for notice in a specific
case, documents in the specific
case also should be sent to the
requesting Commission office .
Once the Commission staff becomes
aware of cases that involve significant
public investor interest, the
staff will seek to obtain all
additional information needed
through ECF and PACER.
The SEC makes a continuing
request in all Chapter 9 &
11 Bankruptcy Cases commenced
by municipalities or by or against
corporations or limited partnerships:
Petition and Exhibit “A”
to Official Form No. 1 or
Statement of Affairs, Schedules,
Lists and Notices and
Plan and Disclosure Statement
with any Notices of Hearings
Pursuant to Bankruptcy Rule 3017(A).
Written requests will be made
for additional filings and documents
in specific cases by letter or
a Notice of Appearance.
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